DIRLETON PARISH CHURCH
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
K5urtUc7 (L 064533

DIRLETON PARISH CHURCH
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
As hsted on Trustees Report
Charity numbor Iscotlandl
SCLKJ4533
Congregatlon Number
030198
Indepgnd&nt examln•r
Douglas Gould LLB CA
8 St Ann's Place
Haddington
East Lolhi
EH4148S
Bankers
Royal Bank of Scouand
Haijdinglon Bianth
32 Court Slreet
Haddinglon
EH413NS
Principal office-bearers
Minisler..
Sessmm Clerk & Cleth to the Board".
churc￿ Treasurer.
Contact Addresses

DIRLETON PARISH CHURCH
CONTENTS
Page
Tnjstees, ieport
Independent examinerfs report
Slalement of financjal acb'viti'es
Balance sheet
Noles to the finanoal statements
7-17

DIRLETON PARISH CHURCH
cknMQ4
s(yW £C(J453J
TRUSTEES. REPORT
FOR THE YEAR ENDED 31 DECEMBER 2024
The Iruslees present Ihwr annual report and finanThal statements for the year ended 31 December 2024.
The accounts have been prepared in accordance with the accounting polithÈs sèt out in note 1 to a(xoun15
and comply with the Charity's Unitary Deed of Constitution and General Assernbly Regulations for
Congregational Finance, the Charities and Trustee Investment Iscouandl Act 2005. the Charities Accounts
(Scollandl Regulations 21J06 las 8mendedl and 'Accounting and Reporting by Charities.. Statement of
Recommended Practice applicab￿ lo chaiities preparing their a￿OuntS in accordance with the Financial
Reporting Standard applicable in the UK and Republic of Ireland (FRS 1021" las amended for accounts'ng periods
commencing from 1 January 20161.
Objectives and activities
The Church ol Scotland 15 Trinrtaiian in docth"ne. reformed in Iradrtion and Presbyterian in polity. 11 exists lo glorify
God and to work for the 8dvancement of Chrisys Kingdom throughout Ihe world. As a national Church, it
acknowledges a distinclive call and duty to bring the ordinances of religion to the people in every parish of
Scotland through a terriiorial ministry. It c￿Operate$ wrth othet Chuithes in vaiious ewrneni￿l bodte5 in
Scotland and beyond.
The trustees have paid due regard to guidan￿ issued by The Office of the Scottish Charity Regulator in deciding
what activities the Charity should undertake.
Achievements and perfomiance
The pattern ()f se[￿ceS has remaineil a5 beft)re wrth a Sunday moming service and a Wednesday moming
player meeting.
Financial review
The details of income and expenditure are set out on page 5 of Ihe Report. Expendilure in Unrestrictèd Funds
exceeded income by £7,832 12023 income exceeiled expenditure by [5.4411 exduding ievalualion gains of
£10,366 12023 gains of £11,514}. Furthèr nèt cost$ 01 £23.333 {2023 £4.3651 were mel from Restricted Funds.
Thè tiustees are satisfied with these re5uf(5.
Investrnents are valued at £191,633 as shown on page 13 12023 £201,226). Of thesè investmènts, £68,455
12023 £61,576) is held for the Designated Fabric Fund and £6,159 {2023 £10,729) for thè Restrided Mrs Janel
Kirkby Fund.
Reserves Policy
It is the tNstees' policy to hold reseNÈs of apPr0￿Matety six rnonth5' expendrture. induding Designated Funds.
Investment Policy and Perfomunce
The investments are held within injsts whi¢h a￿ managed on behalf of the Church of Scotland Investment
Committèè. No-or4e within Dirfelon Chuich has any influence on Ihe way in which these funds are run.
The larger part of the Church's investments is held wthin equity funds which provide a 9ood level of income, thè
st being held in a deposit lund.
Risk Management
The principal iisks faong the Church a￿ an agerng Con9rÈgab"on and the potenlial costs of FabTiC work. All
reservès are regulady monitored by the tnJslee$ lo ensu￿ that suffi¢ient funds afe held lo cover Ikely
èventualities.
Public Benefit
In considèring the operab"on. a(*ievements and perfomian¢e and finanfxs of the Charity. the Iruslees are
satisfied that public benefil has been prowded tn accordance wrth the Charities and Trustees Investment
Iscollandl Act 2005 and guidance provided by the Office of the Scottish Charity ReguLator.

DIRLETON PARISH CHURCH
TRUSTEES. REPORT {CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Plans For Future Period$
The trustees will continue to work to devek)p contacts within the local community and lo support kxal initiatives
thich further the woth of the ChLKCh.
Stnjcture, governance and management
Mrs Elizabeth Keddie sadly passed away in March 2025_
. Members of Kirk Sess￿￿ l T￿￿tee5
Reerultmènt and Appolnts￿nt of Trust•
Members of the Kirk SessDn are the Chwity trustees. The Kith Session members are Ihe eklers of the Church
and are chosen frorn those members of the Church who are cOn￿dered to have the appropnate gifts and skills.
The minisler, who is a member of the lfj.rk Session, is elecled by the u&ngregatK)n and inducted by Presbytery.
Organisational Structure
The Kirk Session. which meets four times a year is reSw)nSib￿ foi the spiritual affairs ol Chuith.
The Pioperty Committee consisls of all members of the Kirk Session and othe15 Co￿pIed foT their expertise.
Independent Examiner
has been re-appointed as independent examiner for the ensuing year.
Statement of Tr￿SteeS. respon$ibil(iies

DIRLETON PARISH CHURCH
TRUSTEES, REPORT (CONTINUED
FOR THE YEAR ENDED 31 DECEMBER 2024
The truslees are responsible lor pieparirg thè TnJst8es' Report anil the a(£ounls in a(￿[dance wilh applicable
law and Ursrted Kingdom Accounting Standards (Urrited lfjrvjdom Generally AcceptedAccounling Practice).
The law applicable to chantie5 in Scolland requires the truslees to prepare accounts lor each financial year whi
give a true and fair view of the state of affairs of the Chariiy and of the incoming resources and application Of
resources of the Charity for ihat year.
In preparing ihese accounts. the ttustees are required to=
- sekcl suitable accounling policies and then appty them con&stènUy,"
- obseNe the methods anil syl1up￿S in the Charities SORP."
makè judgements and eslimales that are reasonable and prudenl.,
- slate whether applicable attounting 5tandaids have been fol¢)wed. subJ"eGt lo any fflalerial departures
disclosed an¢J explained in the accounts". and
prepare the acCO￿ts on the going concern basis unless it 15 inapprcyriate to presume that ihe charity will
continue in operation.
The trustees arè rèsponsible for keeping sUffiC￿nI ac(x)untvig ree(*ds that disdose with reasonable accuracy at
any lime the financial p05((ion of the Charity and enable theffl lo ensure that the accounls comply with the
Charib"e5 and Trustee Investment (Scollandl Act 2C105. the Charit￿S Accounts (Scotlandl Regulations 2006 las
amwdedl and the prowsions of the trust deed. They are also responsible for safegvarding the assets of the
Charity and hence for taking reasonable steps for the prevention and detection ol fraud and othèi irregularities.
T[￿Stee￿. res0rt'.'ias rl
.d b, l-? B-..ArrT cfTri.%.'&?o
Trustee
Dated.. l October 2025

DIRLETON PARISH CHURCH
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF DIRLETON PARISH CHURCH
I report on the accounts of the Charity for the year ended 31 0￿mber 2024. which are set out on pages 5 to 17.
Re¥pective re5pon¥ibtlities of tnmtees and examiner
The Charit15 Iru5tees aTe iesponsible for the preparation ol the accounts in acojrdance with the terms of the
Charities and Tnlstèe Invèstrnenls Iscouandl Act 2005 and the Charities Acojunts Iscotlandl Regulath)ns 2006.
The charitys trustees consider that the audit requirement of Regulation 1011llal to Icl of tho 2006 Accounts
egulalions does ml apply. It is rny respOnsi￿.1itY to examine the a¢¢oun¢s 83 required under sectb)n 44111{cl of
the Act and lo state whether patbGulai matters have come lo my attention.
Basis of independent examinerfg statement
Independent examlnèrfs $tatem•nt
In connection with my examination. no matter has o)me to my attention."
lal which gives rne reaSona￿e cause to believe that in any material iespect the requiremenls..
lo keep accounting records in accordan￿ with secaion 44{11 la) of the 2005 Aci and Regulation 4
the 20(hSAccounts Regulations.. aThJ
lil) lo prepare financial slalemenls which ￿COld with the accounting records and comply wth Règulation
8 of the 2&)6 Accounts Regulat￿)ns..
have not i￿n met or
Ibl to which. in my opiniDn. attention should be drawn in Order lo ena￿e a proper understanding ol the
financ4al stslemenls to be reached.
Dated. 1 October 2025

DIRLETON PARISH CHURCH
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 DECEMBER 2024
Unrestricted Restrlct•d
funds
funds
2024
2024
Total Unrestricted Restricted
funds
funds
2023
2023
Total
2024
2023
Notes
Incom• and •ndowments from:
Donations and lègaoes
Charitable activities
Other trading activitses
Inveslrnenls
Other ineomè
45.792
1.200
10,
6,029
45,792
1,200
10.096
6.029
18,708
43.588
3.200
11.794
6.523
43.588
3.200
11.794
6,523
18,708
Total incoma
63.117
18.708
81.825
65.105
65.105
Charitable actiwlies
70.949
23.333
94.282
59,664
64,029
Nel gains on
investments
12
10.363
10.419
10.963
551
11,514
Net incomellexpenditurel and
movement In funds
2.531
{4,569}
(2,0381
16,404
13.8141
12,590
Reconciliation of funds:
Fund balancès at 1 January
2024
92.156
121.262
213.418
75.752
125,076
200,828
Fund balan¢•s at 31
Oecembar 2024
94.687
116.693
211.380
92.156
121,262
213,418
The statement of finanual ath"vtb"e5 indudes all gains and k)sses re¢ognised in the year_ All IrKome and expenditure
derive from continuin9 acb"vib"es.

DIRLETON PARISH CHURCH
BALANCE SHEET
AS AT31 DECEMBER 2024
2024
2023
Notes
Fixed assets
Invesltnenls
14
191.633
201.226
Current assets
Cash al bank and in hand
22.945
16,226
Crèdltorn- amounts falllng du• wlthln
ong yoar
15
(3.1981
(4,034)
N•t eurr•nt a•sots
19,747
12.192
Total assets less current liabilities
211.380
213.418
Tho funds of tho Charlty
Reslricled incorne funds
Unrestricted fvnd5
16
17
116,693
94.687
121.262
92.156
211.380
213.418
Trustee
Truslee

DIRLETON PARISH CHURCH
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
Accounting pollcl•s
Charity inforynation
Dirteton Parish Church is a chaity adminislered in accordance ￿th the terms of the Oeed of Constrtution
(Modèl Con$lrtution).
1.1 Accounting convention
The accounts have been prepared in accordance with the Chanws Deed of Constrtulion. the Charit'es and
Trustee Investment (Scotlandl Act 2005. the Charitiès A¢¢ounls (Scotlandl Regulations 20[￿ la5 amended)
and 'Accounting and Reporting by Charth"e5". Statement of Recommended Practice applicable to charities
preparing theif account5 in accordan￿ with the Finanaal Reporting Standard applicable in the UK and
Republi¢ of Ireland {FRS 102)" las amended for a￿OUn[1ng periods commènung from 1 January 20161. The
Charity is a Public Benefit Entity as defined by FRS 102.
The Charity has taken advantage of the provisions in the SORP for tharities applying FRS 102 Update
Bulletin 1 not to pieparè a Statement of cash Flows.
The financ4al statements are prepared Ai sterling. vthich is the funditinal ￿rrencY of the Charity. Monetary
amounts in these fjnanual statements are roundeil lo the nearest £.
The finanual slalemenls have been prepared under Ihe historical cost convèntion. modified lo indude the
revaluation of fLxed asset investments to lair value. The pn"n(ipal accounting policie5 adopted are Sel out
below.
1.2 Going ¢oncern
At the time ol 8ppiowng the finan¢ial statements. Ihe twslees have a reasonable expectation that the Charty
has adequate re50urce5 to continue in operalional existen￿ for the foreseeable future. Thus the tr￿tee$
continue to adopt the going concein basis of accountin9 prepaiing the finanaal statements.
1.3 Charitsble funds
Unrèslrided fund5 are expendable at the discretion of ihe trustees in furlherance ol the objects of the Chanty.
11 parts of the unreslricled funds have been eamarked at the discretion of the Iruslee5 lor a txHrticular
purpose. they are designated as a separate fund. This deSignat￿n ha5 an administratrve purpose only and
does not legally restrict the Irusteès, discrètion to appty Ihe fund.
Restricted funds are funds subject to Spectfic requirements as to Iheir their use which may be dedared by the
donor or with thèir authority 01 ¢yealed Ihrough legal processes. bul stsll wthin the wider obfrects ol the Charity.
1.4 Incoming r•sourc•s
Income is recognised when the ChaTty is legalty ent￿ed lo il after any performance condib'ons have been
met. the amounts i￿n bè measure(l ￿l￿b￿. and rt 15 probable that ino)me will be received.
Cash donation$ Xie recognised on rwxipl_ Othef donations are recognised once the Charity has been notified
of the donation. unles5 performance ￿ndrtI.0ns Tequire deferral of the amount. Income tax recoverable in
relation to donats.ons received under GiftAid or deeds ol covenant is recognised at thè timè of (he donation.
Legaues are rewgnised on receipt or otherwise rf the Charity has been notified of an iM￿n{lIng d*$lribulion,
the amount is known. and receipl is expected. If the amount is not known. the legacy is Irealed as a
contingent asset.
Interest receivablo
Interest on funds held on deposrt is induded when receivable and the amount can be measured reliably by the
Chaiity", this is normally upon notification of the interest paid or payable by the bank.

DIRLETON PARISH CHURCH
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Accounting policigs
Icontlnuèdl
Donatèd sÈrvieÈs and facilities
Oonaled professional services and donated faulibes arè recognise(l as income when the Charity has control
over the item, any conditions asso(Jated wrth the donated item have been met. Ihe receipt of economic
benefit from the use by thè Charty of the item is probable and that economic benefft can be measured
reliably. In accordance with the charrties SORP the general volunteer time of congregats'on members is not
re¢ognised.
On receipt. donated profe55ional seNces and donated laolitses are fecognised on the basis of the value of
the gift lo Ihe Charity which is the amount the Charity would have been willing to pay to obtain services or
facilities of equivalent economic benefit on the open markel". a corresponding amount is then recognised as
expenditure in the period ol recerpt.
1.S R8sourc•s •xp8nd•d
Expenditure is recognise(l on an awu8ls basis as the liability is inojrred.
1.6 Fixèd assét Inv•stm•nts
Fixed asset investments are in￿alty measured al transadion piice exduding transaction costs, and arè
subsequently measured at fail value at eath reporting date. Changes in fair value are rècognised in nel
incomellèxpendilurel for the year. Transaclion costs are expensed as incurred.
1.7 Cash and cash equivalents
Cash and cash equivalents include cash in hand. deposits held at call banks, othèr short-tèrm liquid
investmen15 with original rnaturiljes of three months or less, and bank ovÈfilraft5. Bank overdrafts are shown
within borrowings in currenl liabilities.
1.8 Financial Instrnm•nts
The charity has elected to apply the ￿￿￿$1￿n$ of Seth"on 11 '8asic Finanaal Instruments, and Section 12
'Other Financial Instruments Issues. of FRS 102 to all of its financial instruments.
Financial instruments are iecognised in the charity's balance sheet whèn the challty becomes party to the
onlractual provisions of the instrument.
Finanual assets and liabilitses are offset. wrth the net amounts presented in the financial slatements, when
Ihere is a legally enforceablè nght lo set off the recx)gnised amounts and there is an intents'on to settle on a nel
basis or to reali5e the as5el and settle the liability simumaneously.
Basic linancial assets
Basi¢ financial assets. whic* indude debtois and (xsh and bank balance5. are initsally rneasured at
transaction price including transaction costs and are 5ub5equenlly carried at amortised cosl using the effective
interest rnethod unless thè arrangement constrtutes a financing transaction, where the transaction is
measured at thè piesent value of the future feceipls discounted at a markel rate of interest. Finantyal as$ets
dassffjied as Teceivable wrthin one year are not amortised.

DIRLETON PARISH CHURCH
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Accounting policies
(Continued)
Basic financial liabilities
Basic financial liabilities, including creditors and bank loans are inib"8lly recogni5ed al transaction price unless
the arrangement constitutes a finanung transaction. where the debt inslfument is rneasured at the present
value ol the future payments discounted at a rnaiket iale of interest. Financial liabilities classified as payable
within one year are not amortised.
Debt in51nJments are subsequentty carried at amortised cost, U￿ng Ihe effècbve intèrest rate method.
Trade creditors are obligations to pay for gooils or sWvi￿5 that have been acquired in the Ordin￿ course ol
operations from suppliers. Amount5 payable are classified as currenl liabilities if payment is duÈ within one
yèar or less. If not. they are presented as non-current lia￿'11￿es. Trade creditors are recogni5ed inrtially al
transaction pFirE and subsequentty measured al amorlised cost using the èflective interest method.
Derecognlllon of flnanelal Ilabllllle$
Financial liabilibes are dereco9nised when the Charty'5 contractual obligations exw're or are discharged or
cancelled.
1.9 Employee benefrts
The cost of any unused holiday entillement is recognised in the period in which the employee's services are
ieeeived.
Termination benefits are recognisèd 1rnr1￿l￿teIY as an expense when the Charity is demonstrably committed
to terminate thè èmploymènt of an employee or lo provhle lem)ination benefils.
1.10 Tangible fixed assets
The Charity has the righl to occupy and use for its charitable objects certain tangible fixed a55ets. including
the Church and halls in Dirleton. vesteil in thè Church of Scovand GeneTal Trustees. No consideration is
payable for the use ol these assets. Expenditure incurred on the repair and maintenance of these assets is
charged as resources expended in the statement of finanaal ath'vities in the period in which the liability arises.
Critical accounting estimates and Judgèmomts
In the application of the Charity'5 actounting polioes, the trustees are required lo make judgetnenls.
estimates and a55umpb"on5 about Ihe carrying amount of assets and liabilrtie5 that are not readily apparent
from other Sources. The estimates and asswated assumptions are based on historical experience and other
factors Ihal are considered lo be re￿Vant Actual iesuks rnay diffei from these estsmales.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting
estsmates are Tecognised in the penod in which the estimate is revised where the rev*sion affèds ￿lY that
period. or in Ihe peiiod of Ihe revision and futLtre periods where the ￿vision affects both ￿Tre￿I and fvlure
period5.
Incom8 from donaUon$ and legacies
Unrestricted
fund$
2024
Unrestricted
funds
2023
Donations and gift5
45.792
43.588

DIRLETON PARISH CHURCH
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Income from donation¥ and legacies
(Continued)
Unrtstri¢ted
fund$
2024
Unrestricted
funds
2023
Donation$ and gifts
Offerings
Tax recovered on Gtft Aid
Other donations
37.239
8,553
33.445
7.920
2.223
45.792
43.588
Income from charltsblè aetlviti¢¥
Unrnstrict•d
funds
2024
Unr8strlct*d
funds
2023
Weddings and lunera15
1.200
3,200
Incom• from other trading activities
Unrvstricted Unr•strict•d
funds
funds
2024
2023
Non-charitable trading activrfies
10,096
11,794
Incomè from Inv•stments
Unrestricted Unrestricted
fund¥
funds
2024
2023
Income frorn listed investments
6.029
6.523
10-

DIRLETON PARISH CHURCH
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Other income
R•strlct•d
funds
2024
R•strictsd
funds
2023
Church of Scotland Consdidatèd Fabric Fund
18,708
Exp8ndltur• on charitsble activities
Support Gov•man¢¢
costs
2024
Tt)tal
Support Governance
costs
costs
2023
2023
Totsl
2024
2024
2023
Direct costs
Shar• ol Support and govemance costs Isee note 91
Support
92.017
Governance
92.017
2.265
61,929
61,929
2,100
2.265
2,100
92.017
94.282
61.929
2.100
64,029
Analysls by lund
Unreslricled funds-
general
Restricled funds
68.684
23.333
2.265
70,949
23.333
57.564
4,365
2.100
59.664
92,017
2.265
94.282
61.929
2,100
84.029
11

DIRLETON PARISH CHURCH
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Support costs all￿ated to activities
2024
2023
Staff ¢osls
Ministnes and mission allocation
Presbytery dues
Ministerfs expenses
Pulpit Supply and shared cosls
Fabri¢ repairs and maintenan
Other buildings costs
Church office expenses
Organ and music
Donations
Other charitable actiwty c051s
Govèmanee eo$ls
11.567
f8,780
1.216
614
11.998
14.748
640
3.986
24.245
26.148
4,347
2,029
1,864
798
2.265
6.135
16.646
3,851
1,080
2,540
171
2.100
94,282
64,029
Anatysed between:
Support cost5
Governancè costs
92,017
2.265
61.929
2.100
94.282
64.029
Governance costs indude payment5 lo the Indeperhdenl Examiner of £2,26512023 £2,100) for aeeounlan
and independent examination fee5.
10 Trustees
None of the trustee5 lor any persons connected with iheml received any remuneratK)n or benefits from the
Charity duTing the year.
t2-

DIRLETON PARISH CHURCH
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
11 Employee¥
Number of gmploy••s
The average rnonthly number of employees during Ihè yèar was..
2024
Numbèr
2023
Number
Administrative staff
Musio staff
Prèmisè$ maintenance 51aff
Employrnent co¥ts
2024
2023
Wages and salaries
11.567
11,998
All Church ol Scotland congregatiorbs contribute lo the Nat￿nal Stipend Fund which bears the costs ol 311
ministers. stipends and empk)yerfs wntributions for natKJnal insurance, pension and housing and loan fund.
Ministers, stipends are paid in aorordance wilh Ihe nal40nal stipend scalè. which is related lo year5 01
serwce. For the year under rewew the minimum stipend was £31.642 and the rnaximum sth'pend lin the ninth
and subsequent years) £38,884.
There We￿ no employees whose annual TemuneralN)n was £60.(N)O or more.
12 Gains and losses on investmgnts
Unrestricted Restricted
lund$
lunds
2024
2024
Totsl Unrestrlctèd R•strletèd
funds
funds
2023
2023
Totsl
2024
2023
Gainsl{Ios5esl arising on..
Revaluation of
investments
Sale of investments
10.310
53
10,366
53
lo.￿3
551
11,514
10,363
10,419
lo.￿3
551
11.574
13 Taxation
The charity 15 exempl from laxation on its acbvibes because its incomè is applied for tharitable pUr[￿Se5.
13

DIRLETON PARISH CHURCH
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
14 Fixed a¥set investments
UK investsnents
Cost or valuation
Al 31 December 2023
Valuation changes
Disposals
201,226
10.366
119.9591
At 31 December 2024
191,633
Carrying amount
Al 31 December 2024
191.633
At 31 De¢emt*r 2023
201,226
2024
2023
Investmenls at fair value comprise..
Growth Fund Fabr
Gr0￿h Fund General
Income Fund Legacy
Income Fund General
56.590
55.289
37,206
42,548
51.712
60.212
47.139
42,163
191.633
201.226
Analysis of Invèstmènts ￿tween funds
Unrestricted
Funds
Restricted Total Funds
Funds
2024
Total Funds
2023
Oth•r Invtrstments
Other UK Investments
185,474
6,159
191,633
201,226
14-

DIRLETON PARISH CHURCH
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
15 Crgdltors: amounts falllng du• wlthln onè yvr
2024
2023
Other creditors
3,198
4,034
16 R•$tri¢tsd fvnds
The income funds ol the Charty include rèstricted fur￿5 comprising the followsng unexpended balances ol
donations and grants held on trust foi speryfic purposes".
At 1 January
2024
Incomlng
rosour¢¥$
Rèsource¥
¢xpended
Gain5 and
losses
At31
December
2024
Fabnc Fund
Benevolent Fund
Mrs Janet Kirkby Fund
110.401
132
10.729
18,708
{18,708)
110.401
132
6,160
14.625
121,262
18.708
{23.333)
116.693
PrevSous year.
At 1 J•nuary
2023
Incoming
rnsourc•s
Resoufces
gxpendèd
Gains and
lossès
At31
D•e•mber
2023
Fabric Fund
Benevolent Fund
Mrs Janel ￿.rkbY Fund
110,401
132
14.543
110,401
132
10.729
14,3651
551
125.076
14.3651
551
121,262
Thè Fabric Fund iepresenls sums donated for the purpose of maintaining church buildings.
The Benevolenl Fund covers sums held lo assist members of the Congregation who may be in temporary
need.
The Mrs Janel Kirkby Fund represent sums bequealhed to thè Church by Mrs TrQ"rkby which are to be used
8c¢ording lo the wishes of Mrs l Urquhart.
15-

DIRLETON PARISH CHURCH
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
17 Unrestrlcted funds
The income fund5 of the Charity indude unrestricted General funds and the folltiwing designated funds which
have been set aside out of unrestricted funds by the trtsstees for speufi¢ purposes..
At 1 January
2024
Incoming
resources
Resources
eX￿nd•d
Galns and
10$8es
At31
December
2024
Fabric Fund
Sunday School Fund
General fund5
61.576
4,879
66,455
160
28,072
30,420
63,117
{70,9491
5.484
92.156
63.117
170.9491
10,363
94.687
Previou$ year.
At 1 January
2023
Incoming
rnsour¢ès
RÈ$oureè$
expended
G•ins and
losses
At31
December
2023
Fabric Fund
Sunday School Fund
General funds
57.402
160
18.190
4,174
61.576
160
30,420
65.105
159,6641
6.789
75.752
65.105
IS9,664)
lo.￿3
92.156
The Fabric Fund represents funds eamarke(I by Ihe twslees for the future upkeep of Church buildings.
The Sunday Sthool Fund represents funds earmarked by Ihe trustees for use by the Sunday School.
18 Analysis of net assèts bètw••n funds
Unrestrrcted
funds
2024
Restricted
funds
2024
Total
2024
At 31 Oecemb•r 2024:
Investments
Current asse1511liabilities}
185.474
{gJ.787)
6,159
110.534
191,633
19.747
94.687
116.693
211.380
16-

DIRLETON PARISH CHURCH
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
18 Analysis of net assets between funds
(Continuadl
Unr•strlet•d
funds
2023
Rèstrietèd
funds
2023
Totsl
2023
At 31 D•eèmb•r 2023:
Investments
Current assetsllliabilities)
19).497
{98.3411
10.729
110,533
201,226
12,192
92.156
121,262
213,418
19 Related party transactions
Many of Ihe Chanty trustees makè regular donations thiou9hout the yéar, indudin9 through weekly offerings
with other members of the CongwatK)n. As ollerings are not sepaTately identified rt rs not possible to
quanlrfy ITuslee donations.
There were no othw disdosable related party transactions during the year {2023". None).
20 Volunteev¥
In common with all congregations of the Church of Scotland the congrègation benèfits from thè contribution
made by volunteers who give their titne and talents willingly for the benefit of the Churth. The area5 of
congrègational life which rety on the conlribution of volunteers are rnany and varied and much of the activity
would be unable to continue were rt not for the commrtment shown.
21 Funds Held On 88half 01 Thè CongY•gatlon
The followirbg fvnd5 were held by the Church of Scotland General Trustees on behalfof the congregation..
2024
2023
Capitsl A¢¢ounl
Credrt Balance at 31st December
356.617
356.617
Revenuè Account
Credit Balance at 31st Decèmbèr
11.255
12,839
17-

DIRLETON PARISH CHURCH
DETAILED INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 DECEMBER 2024
2024
2023
Donations and legaci•$
Donations and gifts
45,7¥2
43.588
Aetlvltl•$ for g¥rttrrating funds
Use of pfemises
10,096
11.794
Investment income
Inwme from UK listed investments
6,029
6,523
Incomlng rnsources from charltsblè actl¥itl•s
Weddings and funerals
Other incoming resources
Church ol Scotland Con501idated Fabric Fund
1.200
3.200
18,708
Total Incomlng rèsourcès
81,825
65.105
Charitablè activitiès
Supportcosts
Share of support cosls
Share of 5UPPOrt costs- restricted lund
57,564
4,365
23,333
{92.017}
161.9291
Governance costs
Aecounlanry fees
(2,2651
12,1001
Net gains on inv•sknents
Revaluation of investments
Gain or1055 on sale of investments
Revaluatson of investments- restr]cted fund
10.310
10,963
551
10,419
11,514
ID¥fi¢itllSurplu$ for the Year
12,0381
12,Sg0
18-